The invoice declared in the wrong year’s return

One fact, two disguises

A document dated in one financial year and declared in another year’s return shows up twice in an ordinary reconciliation, wearing a different disguise each time:

• the books carry a sale that the year’s own GSTR-1s never declare, because it went into a return of the next year — and the reconciliation reads it as an unreported sale;
• the year’s GSTR-1s declare a document dated in an earlier year — and the reconciliation reads it as a sale the books never made, while the annual return counts it against a year it does not belong to.

Both are the same timing difference. Chased as exceptions, they cost hours and end in the same shrug. Named as what they are, they take a minute.

Found from the returns themselves

The scan reads the document dates the returns carry and compares them with the period the return covers. It needs nothing but the returns for the backward-looking case; the forward-looking one gets its evidence as soon as the following year’s GSTR-1s are also to hand.

Amendments are not counted here

A b2ba or cdnra restates a document and names the period it restates, so it is already resolved against the original it points at, and the annual return routes it from there. Counting it again in this panel would put the same restatement in two places. What the scan is for is the document that was never amended at all: an original invoice or note, declared plainly, just in the wrong year’s return.

Purchases, too

On the purchase side the same scan runs over the 2A and the 2B. A supplier who declares late puts the credit in a year the purchase was not booked in, and where the 2B states the ITC-available flag per document, the tool counts how many of them are actually claimable.